Title to an abandoned vehicle shall immediately vest in the Thruway Authority if, at the time of abandonment, taking into consideration the condition of vehicle, it has a wholesale value, as set forth in section 1224(2) of the Vehicle and Traffic Law, and it has no number plates affixed. Title to all other abandoned vehicles, if unclaimed, shall vest in the Thruway Authority 10 days from the date such notice is given; or if the last known owner cannot be ascertained, when notice of such fact is received.
N.Y. Comp. Codes R. & Regs. Tit. 21 § 104.5